Admitted to Practice
Oregon, 1976
Washington, 1993
United States Tax Court
Federal District Court for the District of Oregon
Court of Appeals for the Ninth Circuit
United States Supreme Court
Education
J.D., Northwestern School of Law of Lewis & Clark College, with emphasis on income, estate, and gift taxation (1976).
B.A. Economics, Lewis & Clark College (1973).
Memberships & Activities
Fellow, American College of Trust and Estate Counsel (ACTEC) (2009 to date)
Oregon State Bar (1976 to date), Taxation Section, Estate Planning & Administration Section (Chair, 2019)
Washington State Bar Association (1993 to date), Taxation Section, Real Property, Probate & Trust Section
Estate Planning Council of Portland (1991 to date)
Selected for inclusion in Best Lawyers in America (2009 to date) in four categories: Trusts and Estates, Tax Law, Litigation and Controversy – Tax, Litigation – Trusts and Estates
Adjunct Professor of Law, Lewis and Clark Law School (1993 – 2012). Classes taught: Estate and Gift Taxation, Federal Tax Procedure
Speaking Engagements
Leimberg Information Services, Inc., 2022 webinar. Topic: Income in the Final Year: Reportable but Without Cash to Pay. Co-presented with Prof. Lad Boyle and Jonathan Blattmachr.
Estate Planning Council of Seattle, Annual Estate Planning Seminar, 2021. Topic: Oregon Update: Legislation, Appellate Opinions, and Ethics Rulings.
Oregon State Bar New Lawyers Division CLE, Friday Fundamentals, 2021. Topic: Estate Planning 101.
Oregon Society of Certified Public Accountants, Estate & Trust Conference, 2021. Topic: Oregon and Washington Estate Taxes.
Estate Planning Council of Seattle, Annual Estate Planning Seminar, 2020. Topic: Oregon Update: Legislation, Cases, and Ethics.
Oregon State Bar CLE, Advanced Estate Planning and Administration, 2020. Topic: Tax Consequences of Estate and Trust Settlements and Modifications.
Oregon Society of Certified Public Accountants, Estate & Trust Conference, 2020. Topic: The Fiduciary Income Tax.
Oregon State Bar CLE, Basic Taxable Estate Planning, 2019. Topic: Non-Residents and Non-Oregon Property.
Estate Planning Council of Seattle, Annual Estate Planning Seminar, 2019. Topic: Oregon Update: Legislation, Cases, and Ethics.
Oregon State Bar CLE, Basic Estate Planning and Administration, 2018. Topic: Cutting the Learning Curve – Tips for Newer Practitioners.
Estate Planning Council of Seattle, Annual Estate Planning Seminar, 2018. Topic: Oregon Update: Legislation, Cases, Ethics, and Malpractice.
Estate Planning Council of Southwest Washington, 2018.Topic: The Fiduciary Income Tax.
Oregon State Bar CLE, Advanced Estate Planning and Administration, 2018. Topic: The Fiduciary Income Tax.
Financial Planning Association of Puget Sound, Annual Symposium, 2018. Topic: The Fiduciary Income Tax.
Oregon State Bar CLE, Basic Estate Planning and Administration, 2017. Topics: ACTEC Commentaries on the Rules of Professional Conduct, and Hot Topics in Estate Planning and Administration.
Estate Planning Council of Seattle, Annual Estate Planning Seminar, 2017. Topic: The Fiduciary Income Tax.
Oregon Society of CPAs, Estate & Trust Conference, 2017. Topic: Basis Reporting, Portability, and Closing Letters.
Oregon State Bar CLE, Basic Estate Planning and Administration, 2016. Topic: Preparing an Estate Plan to Protect against a Contest.
Estate Planning Council of Seattle, Annual Estate Planning Seminar, 2016. Topic: ACTEC Commentaries on the Rules of Professional Conduct.
Oregon State Bar CLE, Advanced Estate Planning and Administration, 2016. Topic: Ethics for Estate Planners.
Oregon Society of CPAs, Estate & Trust Conference, 2015. Topic: Ethical Considerations for Serving as a Trustee.
Estate Planning Council of Southwest Washington, Southern Oregon Estate Planning Council, Eugene Estate Planning Council, and Eugene-Springfield Tax Association, Topic: An Introduction to the Fiduciary Income Tax. 2015.
Oregon State Bar CLE, Basic Estate Planning, 2014. Topic: An Introduction to the Fiduciary Income Tax.
Oregon State Bar CLE, Basic Estate Planning, 2013. Topic: The New Client Interview.
Oregon State Bar CLE, Advanced Estate Administration, 2012. Topic: The New Oregon Estate Tax.
Oregon State Bar CLE, Advanced Estate Planning, 2011. Topic: How to Avoid a Will or Trust Contest.
Oregon Law Institute, Probate Litigation, 2010. Topic: How to Protect an Estate Plan Against a Contest.
Oregon State Bar CLE, Basic Estate Planning and Administration, 2010. Topic: Petitions for Instructions and Settlement Agreements.
Oregon State Bar CLE, Administering the Taxable Estate, 2009. Topic: The Oregon Inheritance Tax.
Multnomah Bar Association, 2009. Topic: The Oregon Inheritance Tax.
American Bar Association Section of Taxation, 2008. Topic: The Burden of Proof in the Circuit Courts of Appeal.
Oregon Law Institute, Probate Litigation, 2007. Topic: Petitions for Instructions and Settlement Agreements.
Eugene Estate Planning Council, 2006. Topic: The Uniform Trust Code.
Oregon State Bar CLE, Hot Topics in Estate Planning, 2006. Topic: Drafting for the Uniform Trust Code.
Western Conference on Tax Exempt Organizations, Los Angeles, 2002. Topic: Structuring Successful Affinity Arrangements.
Lewis & Clark Tax Institute, Portland, 2002. Topic: Burden of Proof in Federal Tax Litigation.
Oregon State Bar CLE, Administering Oregon Estates, 2002. Topic: Applications for Instructions and Trust Settlements.
Oregon State Bar, Oregon Tax Institute, 2000, 2001, 2003, and 2005. Topics: How to Handle a Tax Court Case; Tax Litigation; U.S. Supreme Court Tax Litigation.
Estate Planning Council of Portland, Annual Seminar, 1999. Topic: Estate and Gift Tax Audits and Litigation under the 1997 and 1998 Tax Acts.
IRS/Practitioners Forum, Portland, 1999. Topic: Burden of Proof.
Eugene-Springfield Tax Association, 1999. Topic: Selected Procedural Changes in the 1997 and 1998 Acts.
Clark County (Washington) Estate Planning Council, 1997. Topic: Estate Tax Litigation.
Oregon State Bar CLE, Tax Controversies, 1996 and 2004. Topics: Choice of Forum and Tax Court Litigation.
Tax Executives Institute, Portland, 1996. Topic: Preparing for Tax Litigation.
Oregon State Bar CLE, Broad Brush Taxation, 1991-99. Topic: Tax Returns, Audits, and Appeals; Tax Procedure.
Tax Executives Institute, Portland, 1993. Topic: Negotiating with the Internal Revenue Service.
Oregon State Bar CLE, Resolving Tax Controversies, 1990. Topic: Litigation in the U.S. Tax Court.
Publications
The Mobile QTIP – Part 2, Oregon State Bar Estate Planning and Administration Section Newsletter, September 2021.
The Mobile QTIP, Oregon State Bar Estate Planning and Administration Section Newsletter, January 2021.
Unexpected Income Tax Surprises for Fiduciaries, Probate Practice Reporter, October and November, 2020. Co-author with Prof. F. Ladson Boyle and Jonathan Blattmachr.
How to Recognize a Grantor Trust, Oregon State Bar Estate Planning and Administration Section Newsletter, January 2020.
Post-Mortem Redemption Reduces Estate Tax Charitable Deduction, Estate Planning Journal, May 2019, Vol. 46 No. 5.
The Oregon Estate Tax and Its Fractional Formula for Residents and Nonresidents, Oregon State Bar Estate Planning and Administration Section Newsletter, April 2019.
Janus as a Client: Ethical Obligations When Your Client Plays Two Roles in One Fiduciary Estate, American College of Trust and Estate Counsel Law Journal, Vol. 39, No. 3, 2019. Co-author with Prof. Karen Boxx.
Unfunded Trusts, Oregon State Bar Estate Planning and Administration Section Newsletter, January 2019.
Factor Fiduciary Income Tax Into Estate Planning, Estate Planning Journal, September-December 2018, Vol. 45 Nos. 9 through 12.
An Estate Planner’s Guide to Federal Tax Procedure, Oregon State Bar Estate Planning and Administration Section Newsletter, October 2018.
Basis Reporting and Consistency, Oregon State Bar Estate Planning and Administration Section Newsletter, January 2018.
Inconsistent Elections and Basis in Oregon, Oregon State Bar Estate Planning and Administration Section Newsletter, July 2017.
Tax Court Reaffirms its Approval of Net Net Gifts, Journal of Taxation, January 2016, Vol. 124 No. 1.
Will Revocation, Oregon State Bar Estate Planning and Administration Section Newsletter, December 2015.
Circuit Courts Cross Swords on Appellate Venue, Journal of Taxation, March 2015, Vol. 122 No. 3.
Burden of Proof: Fifth Circuit Muddies the Water, Journal of Taxation, January 2015, Vol. 122 No. 1.
A Fiduciary Income Tax Primer, Oregon State Bar Estate Planning and Administration Section Newsletter, Bonus Issue, October 2014.
Federal Circuit Imposes Penalty on No-Tax-Due Return, Journal of Taxation, October 2014, Vol. 121 No. 4.
Final Regulations on Trust Administration Expenses – No Surprises, Journal of Taxation, August 2014, Vol. 121 No. 2.
The Early Vesting Rule and the Rule Avoiding Intestacy, Oregon State Bar Estate Planning and Administration Section Newsletter, October 2013.
Tax Court in Steinberg Approves the Net Net Gift Concept, Journal of Taxation, December 2013, Vol. 119 No. 6.
Qualified Offers by the Taxpayer and Concessions by the IRS, Journal of Taxation, June 2013, Vol. 118 No. 5.
Representation under the Oregon Uniform Trust Code, Oregon State Bar Estate Planning and Administration Section Newsletter, April 2013.
Trusts Commonly Encountered in Dissolutions, Oregon State Bar Family Law Section Newsletter, April 2013.
Administering Oregon Estates, Oregon State Bar, 2012. Co-editor and Co-author.
Protecting an Estate Plan Against Contests, Oregon State Bar Estate Planning and Administration Section Newsletter, October 2011. Co-author with James Cartwright.
Tenth Circuit Employs Unusual Logic in Criticizing IRS and Reversing Tax Court, Journal of Taxation, September, 2011, Vol. 115 No. 3.
Ninth Circuit Awards Credit to Taxpayers for Service’s Failure to Sell Seized Property, Journal of Taxation, August 2011, Vol. 115 No. 2.
A Divided Second Circuit Fractionalizes Section 2036 in Estate of Stewart, Journal of Taxation, October, 2010, Vol. 113 No. 4. Co-author with Holly Mitchell.
Tax Court Rejects New Statute of Limitations Regulations, Business Entities, July/August, 2010, Vol. 12 No. 4.
Probate Court Notice Periods, Oregon State Bar Estate Planning and Administration Section Newsletter, April 2010.
The Oregon Inheritance Tax and its Fractional Formula, Oregon State Bar Estate Planning and Administration Section Newsletter, April 2010.
Calculating Bequests Under Formula Clauses, Oregon State Bar Estate Planning and Administration Section Newsletter, October 2009. Co-author with Holly Mitchell.
First Circuit in Textron Gives IRS Access to Tax Accrual Workpapers, Journal of Taxation, October, 2009, Vol. 111 No. 4.
Courts Debate Practitioner Privilege and the Scope of the Tax Shelter Exception, Journal of Taxation, August, 2009, Vol. 111 No. 2.
Appealability of Decisions in Probate and Trust Proceedings, Oregon State Bar Estate Planning and Administration Section Newsletter, January 2009
Miscellaneous Itemized Deductions of Trusts and Estates on Form 1041, Oregon State Bar Estate Planning and Administration Section Newsletter, April 2008.
Revised Organ Donor Legislation Enacted, Oregon State Bar Estate Planning and Administration Section Newsletter, January 2008.
Supreme Court Rules – Negatively – on Deductibility of Trust Investment Advisor Fees, Journal of Taxation, February, 2008, Vol. 108 No. 2.
Drafting for the Uniform Trust Code, Oregon State Bar Estate Planning and Administration Section Newsletter, July 2006.
Judgments and Orders in Probate Court, Oregon State Bar Estate Planning and Administration Section Newsletter, April 2006.
Notice Requirements Under the Uniform Trust Code, Oregon State Bar Estate Planning and Administration Section Newsletter, October 2005.
The Burden of Proof 10 Years After the Shift, 121 Tax Notes 287 (2008).
Supreme Court Rules Narrowly on Interest Abatement Jurisdiction, Journal of Taxation, July, 2007, Vol. 107 No. 1.
Has the Second Circuit Weakened Summons Enforcement Powers? Journal of Taxation, August, 2005, Vol. 103 No. 2.
Supreme Court Finally Rules – Against Taxpayers – on Contingent Attorney’s Fees, Journal of Taxation, March, 2005, Vol. 102 No. 3.
Tax Court Decisions and Interest: A New Decision From a Divided Court Raises More Issues, Journal of Taxation, September, 2004, Vol. 101 No. 3.
The Burden of Proof: The Tax Court Responds to the Eight Circuit’s Directive, Journal of Taxation, April, 2004, Vol. 100 No. 4.
Final Regulations on Qualified Offers: Making It Easier to Make IRS Pay Attorney’s Fees, Journal of Taxation, February, 2004, Vol. 100 No. 2.
Tax Court Discovery and the Stipulation Process: Branerton 30 Years Later, Journal of Taxation, January, 2004, Vol. 100 No. 1.
The Eighth Circuit Weighs in on the Burden of Proof, Journal of Taxation, April, 2003, Vol. 98 No. 4. Cited by the Eighth Circuit Court of Appeals in Blodgett v. Commissioner, 394 F.3d 1030 (2005).
IRS Reverses Its Position on Late Returns and Refund Claims, Journal of Taxation, February, 2001, Vol. 94 No. 2.
Resolving Interest Disputes with the Service, Journal of Taxation, December, 2000, Vol. 93 No. 6.
The Second and Eighth Circuits Disagree on Late Returns and Refunds, Journal of Taxation, October, 2000, Vol. 93 No. 4.
The Supreme Court Clarifies the Role of Assessments in Tax Controversies, Journal of Taxation, May, 2000, Vol. 92 No. 4.
Drafting Affinity Card Agreements After the Ninth Circuit Exempts the Income as Royalties, Journal of Taxation, November, 1999, Vol. 91 No. 5.
The Burden of Proof Under the ‘98 Act, Journal of Taxation, March, 1999, Vol. 90, No. 3.
How to Protect Funds Remitted to IRS During Tax Court Proceedings, Journal of Taxation, December, 1995, Vol. 83 No. 6.
Columbia River Gorge: A Complete Guide, Mountaineers Books, Seattle, 1992. A guide to the natural history and recreational opportunities of the Columbia Gorge. Editor and Co-Author.
Bicycling the Backroads of Northwest Oregon, Mountaineers Books, Seattle. A guide to bicycle routes in the Willamette valley. Author, First Edition, 1984. Co-Author, Second Edition, 1992.
Canoe Routes: Northwest Oregon, Mountaineers Books, Seattle, 1982. A guide to flatwater canoeing and kayaking in western Oregon and southwestern Washington.
Second edition, Canoe and Kayak Routes of Northwest Oregon, 1997, and third edition, 2007.
Historic Preservation in California: A Legal Handbook, Stanford Environmental Law Society and the National Trust for Historic Preservation, 1975. A guide to federal and California law pertaining to historic preservation. Co-Author.
Representative Reported Cases
Banaitis v. Commissioner, 543 U.S. 426, 125 S.Ct. 826, 95 AFTR2d 2005-659 (U.S. Supreme Court, 2005). Issue: Taxation of contingent attorney’s fees.
Willamette Industries, Inc., v. Commissioner. Numerous cases before the U.S. Tax Court, the federal district court and the Ninth Circuit Court of Appeals involving timber valuation, income tax deductions, Freedom of Information Act, and other issues.
Willamette Industries, Inc., v. Department of Revenue, 331 Or. 311, 15 P.3d 18 (2000). Issue: State income taxation of oil and gas royalties generated out-of-state.
Oregon State University Alumni Association and the Alumni Association of the University of Oregon v. Commissioner, 193 F.3d 1098 (9th Cir. 1999), affirming Tax Court Memos 1996-34 and 1996-63. Issue: Unrelated business income taxation of royalties attributable to affinity credit cards.
Dreher v. Smithson and O’Grady (In re Naylor Trust), 162 Or. App. 645, 986 P.2d 721 (1999). Issue: Jurisdiction over nonresident trustees.
Freres Lumber Co. v. Commissioner, Tax Court Memo 1995-589. Valuation of covenant not to compete and purchase price allocations.
Pacific Western Development v. Summit Exchange Co., 118 Or. App. 693, 848 P.2d 1246 (1993). Issue: Liability for property taxes following sale of real property.
Woolley v. Commissioner, Tax Court Memo 1991-131. Issue: Income taxation of stock transfer.
